ACCA Management Accounting (MA) — Information & Free Practice
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Exam Review
About ACCA Management Accounting (MA)
ACCA Management Accounting (MA) · GB
Key exam facts
- Provider
- Association of Chartered Certified Accountants (ACCA), exam owner; on-demand computer-based examinations delivered through exam centres.
- Format
- On-demand computer-based exam: Section A has 35 two-mark objective test questions; Section B has three ten-mark multi-task questions covering Budgeting, Standard costing and Performance measurement. B2 tasks may appear in Budgeting MTQs and B4 spreadsheets in any MTQ.
- Exam questions
- Total questions: 38.
- Time limit
- Two hours of examination time.
- Passing score
- 50 per cent.
- Exam fee
- MA exam entry fees at CBE centres are set by the centres themselves. Contact the selected UK centre for its current charge and currency; ACCA does not quote a single national GBP entry price for centre-based MA exams. Registration, subscription and exemption charges are separate.
Topics covered
The nature, source and purpose of management information
- Accounting for management
- Sources of data
- Cost classification
- Presenting information
Data analysis and statistical techniques
- Sampling methods
- Analytical techniques in budgeting and forecasting
- Summarising and analysing data
- Spreadsheets
Cost accounting techniques
- Accounting for material, labour and overheads
- Absorption and marginal costing
- Cost accounting methods
- Alternative cost accounting principles
Budgeting
- Nature and purpose of budgeting
- Budget preparation
- Flexible budgets
- Asset budgeting and investment appraisal
- Budgetary control and reporting
- Behavioural aspects of budgeting
Standard costing
- Standard costing system
- Variance calculations and analysis
- Reconciliation of budgeted and actual profit
Performance measurement
- Performance measurement - overview
- Performance measurement - application
- Cost reductions and value enhancement
- Monitoring performance and reporting
How to prepare
Work through the topics, read the explanation after each answer, and revisit the areas where you miss questions. Use the official outline and reference materials below to guide your study.
These independent practice questions are not actual exam items and do not guarantee a passing result.
Frequently asked questions
What is the exam format?
On-demand computer-based exam: Section A has 35 two-mark objective test questions; Section B has three ten-mark multi-task questions covering Budgeting, Standard costing and Performance measurement. B2 tasks may appear in Budgeting MTQs and B4 spreadsheets in any MTQ.
How many questions are on the exam?
Total questions: 38.
How long is the exam?
Two hours of examination time.
What is the passing score?
50 per cent.
How much does the exam cost?
MA exam entry fees at CBE centres are set by the centres themselves. Contact the selected UK centre for its current charge and currency; ACCA does not quote a single national GBP entry price for centre-based MA exams. Registration, subscription and exemption charges are separate.
Official sources and references
- ACCA Management Accounting syllabus and study guide
p. 4, Main capabilities
- ACCA Management Accounting syllabus and study guide
p. 13, section 8
- ACCA exam FAQs
What is the pass mark for the examinations?
- ACCA fees and charges
Applied Knowledge exams
- ACCA MA syllabus
Syllabus download
- ACCA Management Accounting syllabus and study guide
p. 1, syllabus applicability interval
Confirm current exam arrangements with the exam provider.